From Wikipedia, the free encyclopedia
Jump to navigation Jump to search

The return on net assets (RONA) is a measure of financial performance of a company which takes the use of assets into account.[1][2] Higher RONA means that the company is using its assets and working capital efficiently and effectively.[3] RONA is used by investors to determine how well management is utilizing assets.[4]

Basic formulae[edit]

Return on net assets = net income / (Fixed assets + working capital)
where Working capital = (current assets minus current liabilities)[5]

In a manufacturing sector, this is also calculated as:
Return on net assets = (plant revenue - costs) / net assets

See also[edit]


  1. ^ "Innovation outposts and the evolution of corporate R&D". The Berkeley Blog. 2015-12-22. Retrieved 2018-01-19.
  2. ^ "Report Highlights Financial Resilience of Small and Mid-Sized Private Institutions". The Council of Independent Colleges. Retrieved 2018-01-19.
  3. ^ Return on Net Assets (RONA)
  4. ^ root (2003-11-26). "Return On Net Assets - RONA". Investopedia. Retrieved 2016-10-10.
  5. ^ "Intro and Financial Analysis". Retrieved 2018-01-19.


None of the audio/visual content is hosted on this site. All media is embedded from other sites such as GoogleVideo, Wikipedia, YouTube etc. Therefore, this site has no control over the copyright issues of the streaming media.

All issues concerning copyright violations should be aimed at the sites hosting the material. This site does not host any of the streaming media and the owner has not uploaded any of the material to the video hosting servers. Anyone can find the same content on Google Video or YouTube by themselves.

The owner of this site cannot know which documentaries are in public domain, which has been uploaded to e.g. YouTube by the owner and which has been uploaded without permission. The copyright owner must contact the source if he wants his material off the Internet completely.

Powered by YouTube
Wikipedia content is licensed under the GFDL and (CC) license